No 39 of 1997, Section 1078, Link Report

Links from Section 1078
Act	Linked to	Context
2012/en/act/pub/0052/LPTA12.html	unresolved	(i) the Finance (Local Property Tax) Act 2012,
2012/en/act/pub/0052/LPTA12.html	unresolved	(iii) (i) fails to deduct local property tax required to be deducted by the person under Part 10 of the Finance (Local Property Tax) Act 2012, or
2012/en/act/pub/0052/LPTA12.html	unresolved	(ii) fails, having made that deduction, to remit the sum deducted to the Collector-General within the time specified in Chapters 1, 2 or 3, as the case may be, of Part 10 of the Finance (Local Property Tax) Act 2012,
Capital Acquisitions Tax Consolidation Act, 2003	CATCA03.html	(f) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,
Criminal Procedure Act, 1967	index.html	(4) Section 13 of the Criminal Procedure Act, 1967, shall apply in relation to an offence under this section as if, in place of the penalties specified in subsection (3) of that section, there were specified in that subsection the penalties provided for by subsection (3)(a), and the reference in subsection (2)(a) of section 13 of the Criminal Procedure Act, 1967, to the penalties provided for in subsection (3) of that section shall be construed and apply accordingly.
Criminal Procedure Act, 1967	index.html	(4) Section 13 of the Criminal Procedure Act, 1967, shall apply in relation to an offence under this section as if, in place of the penalties specified in subsection (3) of that section, there were specified in that subsection the penalties provided for by subsection (3)(a), and the reference in subsection (2)(a) of section 13 of the Criminal Procedure Act, 1967, to the penalties provided for in subsection (3) of that section shall be construed and apply accordingly.
Criminal Procedure Act, 1967	sec0013.html	(4) Section 13 of the Criminal Procedure Act, 1967, shall apply in relation to an offence under this section as if, in place of the penalties specified in subsection (3) of that section, there were specified in that subsection the penalties provided for by subsection (3)(a), and the reference in subsection (2)(a) of section 13 of the Criminal Procedure Act, 1967, to the penalties provided for in subsection (3) of that section shall be construed and apply accordingly.
Criminal Procedure Act, 1967	sec0013.html	(4) Section 13 of the Criminal Procedure Act, 1967, shall apply in relation to an offence under this section as if, in place of the penalties specified in subsection (3) of that section, there were specified in that subsection the penalties provided for by subsection (3)(a), and the reference in subsection (2)(a) of section 13 of the Criminal Procedure Act, 1967, to the penalties provided for in subsection (3) of that section shall be construed and apply accordingly.
Finance Act, 1983	index.html	(h) Part VI of the Finance Act, 1983,
Finance Act, 1983	index.html	(9) ~~Sections 987(4) and 1052(4)~~ Sections 530U, 987(4) and 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E, and sections 1068 and 1069~~and sections 26(6) and 27(7) of the Value-Added Tax Act, 1972,~~ , and ~~section 27A(16) of the Value-Added Tax Act 1972~~ sections 115(9) and 116(16) of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act, 1983, the purposes of those sections as so applied.
Taxes Consolidation Act, 1997	sec0172B.html	(dd) (i) fails to make any deduction of dividend withholding tax (within the meaning of Chapter 8A of Part 6) required to be made by the person under section 172B(1),
Taxes Consolidation Act, 1997	sec0172B.html	(iii) fails to make any reduction required to be made by the person under section 172B(2),
Taxes Consolidation Act, 1997	sec0172B.html	(iv) fails, having made that reduction, to pay to the Collector-General the amount referred to in section 172B(2)(d), which amount is treated under that section as if it were a deduction of dividend withholding tax (within the meaning of Chapter 8A of Part 6), within the time specified in that behalf in section 172K(2), or
Taxes Consolidation Act, 1997	sec0172B.html	(v) fails to pay to the Collector-General, within the time specified in that behalf in section 172K(2), an amount referred to in section 172B(3)(a) which is required to be paid by the person to the Collector-General and which is treated under that section as if it were a deduction of dividend withholding tax (within the meaning of Chapter 8A of Part 6),
Taxes Consolidation Act, 1997	sec0172K.html	(ii) fails, having made that deduction, to pay the sum deducted to the Collector-General within the time specified in that behalf in section 172K(2),
Taxes Consolidation Act, 1997	sec0172K.html	(iv) fails, having made that reduction, to pay to the Collector-General the amount referred to in section 172B(2)(d), which amount is treated under that section as if it were a deduction of dividend withholding tax (within the meaning of Chapter 8A of Part 6), within the time specified in that behalf in section 172K(2), or
Taxes Consolidation Act, 1997	sec0172K.html	(v) fails to pay to the Collector-General, within the time specified in that behalf in section 172K(2), an amount referred to in section 172B(3)(a) which is required to be paid by the person to the Collector-General and which is treated under that section as if it were a deduction of dividend withholding tax (within the meaning of Chapter 8A of Part 6),
Taxes Consolidation Act, 1997	sec0237.html#part8	(iii) fails to pay to the Collector-General an amount on account of appropriate tax (within the meaning of Chapter 4 of Part 8) within the time specified in that behalf in section 258(4),
Taxes Consolidation Act, 1997	sec0256.html#part8-chap4	(iii) fails to pay to the Collector-General an amount on account of appropriate tax (within the meaning of Chapter 4 of Part 8) within the time specified in that behalf in section 258(4),
Taxes Consolidation Act, 1997	sec0257.html	(e) (i) fails to make any deduction required to be made by the person under section 257(1),
Taxes Consolidation Act, 1997	sec0258.html	(ii) fails, having made the deduction, to pay the sum deducted to the Collector-General within the time specified in that behalf in section 258(3), or
Taxes Consolidation Act, 1997	sec0258.html	(iii) fails to pay to the Collector-General an amount on account of appropriate tax (within the meaning of Chapter 4 of Part 8) within the time specified in that behalf in section 258(4),
Taxes Consolidation Act, 1997	sec0530U.html	(9) ~~Sections 987(4) and 1052(4)~~ Sections 530U, 987(4) and 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E, and sections 1068 and 1069~~and sections 26(6) and 27(7) of the Value-Added Tax Act, 1972,~~ , and ~~section 27A(16) of the Value-Added Tax Act 1972~~ sections 115(9) and 116(16) of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act, 1983, the purposes of those sections as so applied.
Taxes Consolidation Act, 1997	sec0739E.html	(f) fails to pay to the Collector-General appropriate tax (within the meaning of section 739E) within the time specified in that behalf in section 739F,
Taxes Consolidation Act, 1997	sec0739F.html	(f) fails to pay to the Collector-General appropriate tax (within the meaning of section 739E) within the time specified in that behalf in section 739F,
Taxes Consolidation Act, 1997	sec0900.html	(i) which the person has been given the opportunity to deliver, or as the case may be, to make available in accordance with section 900(3), or
Taxes Consolidation Act, 1997	sec0900.html	(ii) which the person has been required to deliver or, as the case may be, to make available in accordance with a notice served under section 900, 902, 906A or 907, or an order made under section 901, 902A or 908,
Taxes Consolidation Act, 1997	sec0901.html	(ii) which the person has been required to deliver or, as the case may be, to make available in accordance with a notice served under section 900, 902, 906A or 907, or an order made under section 901, 902A or 908,
Taxes Consolidation Act, 1997	sec0902.html	(ii) which the person has been required to deliver or, as the case may be, to make available in accordance with a notice served under section 900, 902, 906A or 907, or an order made under section 901, 902A or 908,
Taxes Consolidation Act, 1997	sec0902A.html	(ii) which the person has been required to deliver or, as the case may be, to make available in accordance with a notice served under section 900, 902, 906A or 907, or an order made under section 901, 902A or 908,
Taxes Consolidation Act, 1997	sec0906A.html	(ii) which the person has been required to deliver or, as the case may be, to make available in accordance with a notice served under section 900, 902, 906A or 907, or an order made under section 901, 902A or 908,
Taxes Consolidation Act, 1997	sec0907.html	(ii) which the person has been required to deliver or, as the case may be, to make available in accordance with a notice served under section 900, 902, 906A or 907, or an order made under section 901, 902A or 908,
Taxes Consolidation Act, 1997	sec0908.html	(ii) which the person has been required to deliver or, as the case may be, to make available in accordance with a notice served under section 900, 902, 906A or 907, or an order made under section 901, 902A or 908,
Taxes Consolidation Act, 1997	sec0960.html#part42	(i) fails to remit any income tax payable pursuant to Chapter 4 of Part 42, and the regulations under that Chapter, or value-added tax within the time specified in that behalf in relation to income tax or value-added tax, as the case may be, ~~by the Acts, or~~ by the Acts,
Taxes Consolidation Act, 1997	sec0960S.html	(fa) fails to comply with the requirement in section 960S(4),
Taxes Consolidation Act, 1997	sec0983.html#part42-chap4	(i) fails to remit any income tax payable pursuant to Chapter 4 of Part 42, and the regulations under that Chapter, or value-added tax within the time specified in that behalf in relation to income tax or value-added tax, as the case may be, ~~by the Acts, or~~ by the Acts,
Taxes Consolidation Act, 1997	sec0987.html	(9) ~~Sections 987(4) and 1052(4)~~ Sections 530U, 987(4) and 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E, and sections 1068 and 1069~~and sections 26(6) and 27(7) of the Value-Added Tax Act, 1972,~~ , and ~~section 27A(16) of the Value-Added Tax Act 1972~~ sections 115(9) and 116(16) of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act, 1983, the purposes of those sections as so applied.
Taxes Consolidation Act, 1997	sec1052.html	(9) ~~Sections 987(4) and 1052(4)~~ Sections 530U, 987(4) and 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E, and sections 1068 and 1069~~and sections 26(6) and 27(7) of the Value-Added Tax Act, 1972,~~ , and ~~section 27A(16) of the Value-Added Tax Act 1972~~ sections 115(9) and 116(16) of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act, 1983, the purposes of those sections as so applied.
Taxes Consolidation Act, 1997	sec1053.html	(9) ~~Sections 987(4) and 1052(4)~~ Sections 530U, 987(4) and 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E, and sections 1068 and 1069~~and sections 26(6) and 27(7) of the Value-Added Tax Act, 1972,~~ , and ~~section 27A(16) of the Value-Added Tax Act 1972~~ sections 115(9) and 116(16) of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act, 1983, the purposes of those sections as so applied.
Taxes Consolidation Act, 1997	sec1068.html	(9) ~~Sections 987(4) and 1052(4)~~ Sections 530U, 987(4) and 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E, and sections 1068 and 1069~~and sections 26(6) and 27(7) of the Value-Added Tax Act, 1972,~~ , and ~~section 27A(16) of the Value-Added Tax Act 1972~~ sections 115(9) and 116(16) of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act, 1983, the purposes of those sections as so applied.
Taxes Consolidation Act, 1997	sec1069.html	(9) ~~Sections 987(4) and 1052(4)~~ Sections 530U, 987(4) and 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E, and sections 1068 and 1069~~and sections 26(6) and 27(7) of the Value-Added Tax Act, 1972,~~ , and ~~section 27A(16) of the Value-Added Tax Act 1972~~ sections 115(9) and 116(16) of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act, 1983, the purposes of those sections as so applied.
Taxes Consolidation Act, 1997	sec1077E.html	(9) ~~Sections 987(4) and 1052(4)~~ Sections 530U, 987(4) and 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E, and sections 1068 and 1069~~and sections 26(6) and 27(7) of the Value-Added Tax Act, 1972,~~ , and ~~section 27A(16) of the Value-Added Tax Act 1972~~ sections 115(9) and 116(16) of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act, 1983, the purposes of those sections as so applied.
Value-Added Tax Consolidation Act 2010	sec0115.html	(9) ~~Sections 987(4) and 1052(4)~~ Sections 530U, 987(4) and 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E, and sections 1068 and 1069~~and sections 26(6) and 27(7) of the Value-Added Tax Act, 1972,~~ , and ~~section 27A(16) of the Value-Added Tax Act 1972~~ sections 115(9) and 116(16) of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act, 1983, the purposes of those sections as so applied.
Value-Added Tax Consolidation Act 2010	sec0116.html	(9) ~~Sections 987(4) and 1052(4)~~ Sections 530U, 987(4) and 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E, and sections 1068 and 1069~~and sections 26(6) and 27(7) of the Value-Added Tax Act, 1972,~~ , and ~~section 27A(16) of the Value-Added Tax Act 1972~~ sections 115(9) and 116(16) of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act, 1983, the purposes of those sections as so applied.
Value-Added Tax Consolidation Act 2010	VATCA10.html	(e) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,
Value-Added Tax Consolidation Act 2010	VATCA10.html	(9) ~~Sections 987(4) and 1052(4)~~ Sections 530U, 987(4) and 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E, and sections 1068 and 1069~~and sections 26(6) and 27(7) of the Value-Added Tax Act, 1972,~~ , and ~~section 27A(16) of the Value-Added Tax Act 1972~~ sections 115(9) and 116(16) of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act, 1983, the purposes of those sections as so applied.
Links to Section 1078 (from within TaxSource Total)
Act	Linked from	Context
	sec0046.html	(4) A person who fails or refuses to comply with a notice referred to in subsection (1) shall be liable to a penalty of €1,000, but nothing in section 1078 of the Act of 1997 (as amended by the Schedule) shall be read as applying to such failure or refusal.
Capital Acquisitions Tax Consolidation Act, 2003	sched3.html	section 1078(1), in paragraph (f) of the definition of “the Acts”
Stamp Duty Consolidation Act, 1999	sec0010.html	such person shall, without prejudice to any other fine or penalty to which that person may be liable, be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section.
Stamp Duty Consolidation Act, 1999	sec0128.html	and in case of refusal to so provide or permit by the first-mentioned person, that refusal shall be deemed to constitute a failure by that person to comply with subparagraph (iv) of paragraph (g) of subsection (2) of section 1078 of the Taxes Consolidation Act, 1997, and if the refusal continues after conviction such person shall be guilty of a further offence on every day on which the refusal continues and for each such offence such person shall be liable to a fine not exceeding ~~£100~~ €125.
Stamp Duty Consolidation Act, 1999	sec0139.html	shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section.
Stamp Duty Consolidation Act, 1999	sec0145.html	Any person who practises or is concerned in any fraudulent act, contrivance, or device, not specially provided for by law, with intent to defraud the State of any duty shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section.
Stamp Duty Consolidation Act, 1999	sec0147.html	(1) If any person who is not duly appointed to sell and distribute stamps deals in any manner in stamps, without being licensed so to do, or at any house, shop, or place not specified in such person’s licence such person shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section.
Stamp Duty Consolidation Act, 1999	sec0149.html	(a) such person shall, in addition to any other fine or penalty to which he or she may be liable, be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section;
Stamp Duty Consolidation Act, 1999	sec0076.html	(5) An incorrect instruction to which ~~subsection (3)~~ subsection (3) of this section or section 134A(2)(b), as the case may be, applies shall be deemed to be the production of an incorrect document for the purposes of section 1078(2)(d) of the Taxes Consolidation Act, 1997.
Stamp Duty Consolidation Act, 1999	sec0083A.html	(5) The furnishing of an incorrect statement within the meaning of subsection (3) shall be deemed to constitute the delivery of an incorrect statement for the purposes of section 1078 of the Taxes Consolidation Act, 1997.
Stamp Duty Consolidation Act, 1999	sec0083D.html	(15) The submission to the Commissioners of an incorrect statement, document or particulars under this section shall be deemed to constitute the delivery of an incorrect statement for the purposes of section 1078(2) of the Taxes Consolidation Act 1997.
Stamp Duty Consolidation Act, 1999	sec0091.html	(d) The furnishing of an incorrect statement within the meaning of paragraph (b) shall be deemed to constitute the delivery of an incorrect statement for the purposes of section 1078 of the Taxes Consolidation Act, 1997.
Stamp Duty Consolidation Act, 1999	sec0091A.html	(8) The furnishing of an incorrect statement within the meaning of subsection (4) shall be deemed to constitute the delivery of an incorrect statement for the purposes of section 1078 of the Taxes Consolidation Act 1997.
Stamp Duty Consolidation Act, 1999	sec0092.html	(3) The furnishing of an incorrect statement within the meaning of subsection (1)(b) shall be deemed to constitute the delivery of an incorrect statement for the purposes of section 1078 of the Taxes Consolidation Act 1997.
Taxes Consolidation Act, 1997	sched31.html	section 1078 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1078 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1078 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1078 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1078(2)(d) of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sec1002.html	(5) Where a relevant person delivers, either fraudulently or negligently, an incorrect return or further return that purports to be a return or further return made in accordance with this section, the relevant person shall be deemed to be guilty of an offence under section 1078.
Taxes Consolidation Act, 1997	sec1002.html	(9) Nothing in this section shall be construed as rendering any failure by a relevant person to make a return or further return required by this section, or to pay to the Revenue Commissioners the amount or amounts required by this section to be paid by the relevant person, liable to be treated as a failure to which section 1078 applies.
Taxes Consolidation Act, 1997	sec1056.html	(4)Subsections (4) and (6) to (8) of section 1078 shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of that section.
Taxes Consolidation Act, 1997	sec1104.html	(2) Sections 7, 858, 859, 872(1), 905, 906, 910, 912, 1002, 1078, 1079 and 1093 (in so far as relating to Customs) shall be construed together with the Customs Acts and (in so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.
Taxes Consolidation Act, 1997	sec1104.html	(3) Sections 7, 811, 858, 859, 872(1), 887, 905, 906, 910 and 912, subsections (2) and (3) of ~~section 928~~ section 959G, and sections 1001, 1002, 1006, 1078, 1079, 1086, 1093, 1094 and 1095 (in so far as relating to value-added tax) shall be construed together with the Value-Added Tax Consolidation Act 2010.
Taxes Consolidation Act, 1997	sec1104.html	(4) Sections 7, 8, 811, 858, 859, 872(1), 875, 905, 906, 910, 1002, 1078, 1079, 1086 and 1093 (in so far as relating to stamp duties) shall be construed together with the ~~Stamp Act, 1891,~~ Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act.
Taxes Consolidation Act, 1997	sec1104.html	(5) Sections 7, 8, 811, 858, 859, 872(1), 887, 905, 906, 910, 912, 1002, 1003, 1006, 1078, 1079, 1086 and 1093 (in so far as relating to capital acquisitions tax) and Part 34 (in so far as relating to capital acquisitions tax) shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act.
Taxes Consolidation Act, 1997	sec1104.html	(6) Sections 7, 811, 859, 872(1), 887, 905, 906, 910, 912, 1006, 1078, 1086 and 1093 (in so far as they relate to Part VI of the Finance Act, 1983) shall be construed together with that Part and enactments amending or extending that Part.
Taxes Consolidation Act, 1997	sec0529C.html	(b)without prejudice to any other penalty to which the qualifying company may be liable and without prejudice to section 1078, be liable to a penalty of €5,000 or the amount of the tax payable under paragraph (a), whichever is the lesser.
Taxes Consolidation Act, 1997	sec0529E.html	(3)Where a qualifying company fails to submit the return due under subsection (1), the qualifying company shall, without prejudice to any other penalty to which the qualifying company may be liable and without prejudice to section 1078, be liable to a penalty of €5,000 or the amount of the tax due under subsection (2), whichever is the lesser.
Taxes Consolidation Act, 1997	sec0530F.html	(2) A principal to whom section 530A applies who makes a relevant payment to a subcontractor in circumstances other than those referred to in subsection (1) shall, without prejudice to section 1078, be liable to a penalty of—
Taxes Consolidation Act, 1997	sec0896B.html	“the Acts” has the meaning assigned to it by section 1078(1);
Taxes Consolidation Act, 1997	sec0902.html	(11) A person who fails or refuses to comply with a notice served on the person under subsection (2) or to afford the assistance referred to in subsection (10) shall be liable to a penalty of ~~£1,500~~ ~~€1,900~~ €4,000, but nothing in section 1078 shall be construed as applying to such failure or refusal.
Taxes Consolidation Act, 1997	sec0902A.html	“the Acts” has the meaning assigned to it by section 1078(1);
Taxes Consolidation Act, 1997	sec0905.html	(2A) (a) In this subsection “the Acts” has the meaning assigned to it by section 1078(1).
Taxes Consolidation Act, 1997	sec0906A.html	“the Acts” has the meaning assigned to it by section 1078(1);
Taxes Consolidation Act, 1997	sec0908A.html	“the Acts” means the Waiver of Certain Tax, Interest and Penalties Act, 1993, together with the meaning assigned to it by section 1078(1) and;
Taxes Consolidation Act, 1997	sec0908B.html	“the Acts” has the meaning assigned to it by section 1078(1);
Taxes Consolidation Act, 1997	sec0908C.html	“the Acts” means the Waiver of Certain Tax, Interest and Penalties Act 1993 together with the meaning assigned to it in section 1078(1);
Taxes Consolidation Act, 1997	sec0908D.html	“the Acts” means the Waiver of Certain Tax, Interest and Penalties Act 1993 together with the meaning assigned to it in section 1078(1);
Taxes Consolidation Act, 1997	sec0908E.html	(c) an offence under section 1056, 1078 or 1078A,
Taxes Consolidation Act, 1997	sec0911.html	“the Acts” has the same meaning as in section 1078;
Taxes Consolidation Act, 1997	sec0912B.html	(a) the Customs Acts, including any offence under section 1078 or 1078A in so far as those sections relate to customs, and any instruments made thereunder and any instruments made under any other enactment and relating to customs,
Taxes Consolidation Act, 1997	sec0912B.html	(b) the statutes relating to the duties of excise and to the management of those duties, including any offence under section 1078 or 1078A in so far as those sections relate to excise, and any instruments made thereunder,
Taxes Consolidation Act, 1997	sec0912B.html	(c)(i) subsection (1A) and paragraphs (c), (d) and (ii) of subsection (2) of section 1078, and
Taxes Consolidation Act, 1997	sec0912B.html	(d)(i) subsection (1A) and paragraphs (c) and (d) of subsection (2) of section 1078, and
Value-Added Tax Consolidation Act 2010	sec0108.html	(c) may, if the authorised officer has reason to believe that a person is carrying or has in that person’s possession any records which may be required as evidence in criminal proceedings in accordance with section 1078 of the Taxes Consolidation Act 1997 in relation to the tax, request the person to produce any such records, and if that person should fail to do so, the authorised officer or a member of the Garda Síochána may search that person, provided that—
Value-Added Tax Consolidation Act 2010	sec0116.html	(23) Where an officer authorised by the Revenue Commissioners for the purposes of this subsection or a member of the Garda Síochána has reasonable grounds for suspecting that a criminal offence has been committed under section 1078 of the Taxes Consolidation Act 1997 in relation to tax, by a person who is not established in the State, or whom that officer believes is likely to leave the State, that officer may arrest the person.